61.assessed level of material misstatement risk 重大错报风险的评估水平 f5nAD
62.simall business 小规模企业 _p+q)#.W
63.accounting system 会计系统 23zR0z (L
64.test of control 控制测试 &#]||T-
65.walk-through test 穿行测试 Nn5sD3z#
66.communication 沟通 F@X8a/;F-
67.flow chart 流程图 8O*O5
68.reperformance of internal control 重新执行 \FyHIs
69.audit evidence 审计证据 7^h*rL9
70.substantive procedures 实质性程序 /Dk`?
71.assertions 认定 d[ce3':z
72.esistence 存在 @hOY&
73.occurrence 发生 8O^z{Yh7
74.completeness 完整性 n]wZ7z
75.rights and obligations 权利和义务 j 2Jew
76.valuation and allocation 计价和分摊 o6:p2W
77.cutoff 截止 -.vNb!=
78.accuracy 准确性 gHU0Pr9'
79.classification 分类 m] IN-'
80.inspection 检查 ?eR^\-e
81.supervision of counting 监盘 }e,*'mCC*
82.observation 观察 M5LqZyY
83.confirmation 函证 :UsNiR=l
84.computation 计算 )$FwB6^
85.analytical procedures 分析程序 (K>4^E8
86.vouch 核对 E`3[62C
87.trace 追查 !2]G.|5/A
88.audit sampling 审计抽样 mz .uK2l{
89.error 误差 Ml,87fo
90.expected error 预期误差 bd.t|A
91.population 总体 r6`KZ TU
92.sampling risk 抽样风险 /57)y_ \
93.non- sampling risk 非抽样风险 ]P(_
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94.sampling unit 抽样单位 .n|
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95.statistical sampling 统计抽样 q VJC O-K|
96.tolerable error 可容忍误差 -M?s<R
[&
97.the risk of under reliance 信赖不足风险 <F5x}i~(C
98.the risk of over reliance 信赖过度风险 e%&/K7I "?
99.the risk of incorrect rejection 误拒风险 q^kOyA.
100. the risk of incorrect acceptance 误受风险 N7qSbiRf<
101.working trial balance 试算平衡表 +P
9h%/Y
k
102.index and cross-referencing 索引和交叉索引 s$OnQc2/
103.cash receipt 现金收入 KZTT2KsYl
104.cash disbursement 现金支出 I =yy
I
105.bank statement 银行对账单 PF/eQZ*4
106.bank reconciliation 银行存款余额调节表 kA
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107.balance sheet date 资产负债表日 Ps7Bt(/
108.net realizable value 可变现净值 rc]`PV
109.storeroom 仓库 Zo36jSrCL
110.sale invoice 销售发票 9.$k^|~
111.price list 价目表 S4(lC%$|
112.positive confirmation request 积极式询证函 1C\[n(9
113.negative confirmation request 消极式询证函 5i1Xumh 4
114.purchase requisition 请购单 v`pIovn
115.receiving report 验收报告 b\9}zmG[u
116.gross margin 毛利 ,Tc598D
117.manufacturing overhead 制造费用 C)`y<O
118.material requisition 领料单 @phb5
119.inventory-taking 存货盘点 cYp]zn+6
120.bond certificate 债券 `+Ojh>"*z*
121.stock certificate 股票 ;3WVrYe
122.audit report 审计报告 (Puag*
123.entity 被审计单位 %,G0)t
124.addressee of the audit report 审计报告的收件人 k9?fE
125.unqualified opinion 无保留意见 P_ x9:3
126.qualified opinion 保留意见 :Sd
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127.disclaimer of opinion 无法表示意见 Kr|9??`0E
128.adverse opinion 否定意见